USA > Massachusetts > Essex County > Andover > Town annual report of Andover 1960-1962 > Part 8
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1662 feet of 12" C.L.C.I. water main with 2 hydrants were laid in Poor and William Street. 2120 feet of ac- cess road and dike were built to protect the outlet side of Haggetts Pond.
In connection with route 495 a stilling basin with dam and weir controls were constructed on the watershed of Haggetts Pond as an aid in controlling silt problems that would occur from the road construction. Color and algae control treatment has been provided. All changes in both sewer and water have been designed by Camp, Dresser & McKee, the Town's consulting Engineers. The 24" force main was installed across the highway near Fish Brook.
The work of the Department has been entirely on maintenance and inspection. Mains were added to the system by subdividers:
Wild Rose Drive
400 L.F. 8" C.L.C.I. 116 L.F. 6" C.L.C.I.
Dascomb Road
West Parish Acres
2040 L.F. 8" C.L.C.I.
Merrimack College
917 L.F.10" C.L.C.I.
4 hydrants 1 hydrant
Merrimack College
Sheriden Drive 1800 L.F. 8" Patricia Acres 685 L.F. 8"
3 hydrants
Phillips Academy
1150 L.F. 8"
Route #125 & #28
1520 L.F. 6" 775 L.F. 6"
Marilyn Road
2 hydrants
Sherry Drive
Spring Grove Road
113 L.F. 6"
Added to the system by contract:
Poor and William Street
1662 L.F.12" C.L.C.I.
2 hydrants
-
16 hydrants 11891 L.F.
200 L.F. 8" C.L.C.I. C.L. C.I.
Cindy Lane
193 L.F. 6" C.L.C.I. C.L.C.I. C.L.C.I. C.L.C.I. C.L.C.I. C.L.C.I. 320 L.F. 8" C.L.C.I.
3 hydrants 1 hydrant
114
A microscope and testing equipment were purchased for the Pumping Station to aid in quality control of water.
Several test holes were dug for Rogers Brook de- sign in connection with utility changes. £ North Reading purchased 1,653,270 gallons.
Utilities were adjusted for the Dascomb Road Chapter 90 construction.
Prospect Reservoir was cleaned and chlorinated. In following an algae control program, Haggetts Pond was treated twice.
The fences at both open reservoirs were repaired and painted. More woodland was cleared at the back of Haggetts Pond.
All gates were tested in the new Wood Hill system. 100 feet of main was lowered in Marilyn Road. Harding Street manholes and gate boxes were adjusted for street surfacing.
Maintenance work includes special meter readings, water sampling, leaks of various magnitude, low pressure problems, special turning off and on water services, repair jobs, hydrant repairs, replacement of old ser- vices, connection of new services, tying in new sub- division and services of miscellaneous conditions. The stilling basin at times requires daily trips. Well over 1,000 special calls have been tabulated.
107 new services were added to the system this year.
240 new meters were installed and 90 old meters were repaired.
115
SEWERAGE SYSTEM
The Shawsheen River Relief Trunk Sewer from Riverina Road to upper Essex Street was voted at the last annual Town Meeting, and construction started by the end of the year. Pipe was laid in most of Essex Street and work started off North Main Street. The project was stopped by extreme cold weather.
Further maintenance of the outfall sewer was re- quired. Leaks were fixed and some manholes were re- paired.
Route 495 bridge over the Merrimack will require the relocation of the river outlet. Considerable time was spent on preliminary work. Major changes in the system will be caused by the road construction and plans have been drawn by our consulting Engineers, Camp, Dresser & McKee.
The sewer main cleaning program was continued. More than 75 sewer blocks were cleared.
Fifty-one new sewer services were connected.
Added to the system by subdividers:
Cindy Lane 500 ft. 15"
Marilyn Road 300 ft. 8 "
Construction of the sludge digesting tank at the Ballardvale Treatment Plant was completed with one new filter bed added.
We wish to express our thanks for the splendid co-operation accorded the Department of Public Works this past year.
Donald C. Bassett, Superintendent
Stanley Chlebowski Superintendent Calvin Metcalf, Office Mgr.
116
Report of Trustees of Memorial Hall Library
Cash-January 1, 1960
$ 6,717.73
Income from Securities and Savings Bank Interest
3,836.13
Gift-Estate Hattie Stephenson Gov. Phillips Charitable Trs. Phillips Academy
200.00
107.21
150.00
$11,011.07
Consultant re: future Librarian
25.00
Safe Deposit Box Rental
13.75
Treasurer's Bond
25.00
Installation of Flood Lights
124.50
Refund to Harris Upham for overpayment on 5M Consolidated Edison Coupons
32.82
Town of Andover Deficiency
4,235.00
Balance-December 29, 1960
6,555.00
$11,011.07
Respectfully submitted,
Leo F. Daley, Treasurer
117
Report of Trustees of Spring Grove Cemetery
The Trustees of Spring Grove Cemetery submit their An- nual Report for the year 1960.
During the year, the Cemetery sold 27 new lots and had 92 interments. From the sale of these lots, and from pay- ments received from 8 lot holders for the placing of their lots under perpetual care, a total of $5,856 was turned over to the Town Treasurer to be added to our Perpetual Care Funds. These now total $139,369 from which income amounting to $4,474 was received in 1960.
We also received $4,815 from the sale of lots, inter- ments, sale of vaults, lot care and other services pro- vided by the Cemetery for its lot owners. The general receipts and investment income totalled $9,289 which was turned over to the Town as an offset to the appropriation given us at Town Meeting. The adjusted appropriation for 1960 was $24,054 while the actual cost of operating the Cemetery for 1960 was $14,765.
Last year, the improvement program started in 1953 was completed except for additions to be made to the hard sur- faced roads in the Cemetery. We laid 630 additional feet of hot top road during the year and have put in a total of 4,915 feet since the start of this program.
It is expected that the actual operation of the Cemetery will be under the supervision of the Town Manager in fut- ure years and that the responsibility of the Trustees will be principally a fiscal one. This was the intent of the Town Manager plan and the partial supervision that the Trustees have exercised this year is understood by every- one to be a temporary arrangement. The Trustees feel cer- tain that their plans and policies will be continued in the future to the satisfaction of all concerned.
Fred E. Cheever, Chairman Albert E. Curtis, Secretary Malcolm E. Lundgren William D. McIntyre Irving J. Whitcomb
Trustees of Spring Grove Cemetery
118
JOHN CORNELL WOOD AND COAL FUND -
Principal Fund: -
Andover Savings Bank,
Andover
Book #13259
$1,000.00
Essex Savings Bank,
Lawrence
Book #82865
1,000.00
Broadway Savings Bank,
Lawrence
Book #13405
1,000.00
City Inst. Savings Bank, Lowell
Book #69782
1,000.00
The Central Savings Bank, Lowell
Book #21760
1,000.00
$5,000.00
RECEIPTS
Balance on hand, January 1, 1960 Interest received during 1960
$1,637.96
177.50
$1,815.46
EXPENDITURES
Nothing during the year 1960
--
Balance on hand, January 1, 1961
$1,815.46
Respectfully submitted,
Arthur W. Cole, Chairman Fred E. Cheever, Treasurer Irving J. Whitcomb
119
Fire Department
To the Town Manager :
The 1960 report of the Fire Department is hereby submitted.
Service: A total of 1629 calls for service were re- ceived and answered. Five false alarms were sounded. Twelve mutual aid responses were made to the following cities or towns :- Lawrence 4, Tewksbury 2, North Reading 3, Haverhill 1, Wilmington 1, and Derry, New Hampshire 1.
The estimated loss from fire, of all types re- ported, was approximately $75,500.00. This figure repre- sents for the most part the actual loss settlement. Valua- tion of buildings wherein fire occurred was approximately $3,262, 875.00, based on figures obtained from the Assessors office.
Ambulance calls totaled 669. Of this number, non-residents were billed for the use of the ambulance 92 times and charged as follows; 84 at $10.00 and 8 at $25.00 for a total billing of $1,040.00, payable to the Town Treasurer.
Fire Prevention: Permits for the installation of fuel oil burning equipment and the required inspection of the same and related storage facilities amounted to 156. The moneys received for these permits is turned over to the Town Treasurer each month. Installation and inspec- tion of Liquified Petroleum Gas systems amounted to 26. Eighteen permits for the use of explosives for blasting purposes were issued as required by law. Approximately 3000 permits for open air fires were issued as required by law, the issuance of which is dictated by weather con- ditions and any exposures involved.
An inspection of all public and private school buildings was carried out and recommendations issued to proper authorities where conditions are thought to warrant corrective measures.
All mercantile, industrial and dwelling build- ings of three or more apartments, of which we are cogni- zant, were inspected to the extent allowable by law and a report made to owners or proper authority as to results of these inspections.
Manpower : Present manpower consists of 29 permanent members, twenty-four of whom work a three platoon system at an average of 56 hours weekly. Four men work days only
120
on a staggered basis in order to accomplish more daytime protection due to the increased difficulty of obtaining call members who can give their time during the daylight hours.
At present there are eighteen members on a call basis.
Apparatus: At the Central Station is Engine 1, a 1937, 500 gallon per minute pumper, Engine 3, a 1952, 1000 gallon per minute pumper, Engine 4, 1 1950 Ford Forest fire truck, a 1941 aerial ladder truck, a 1956 ambulance and a 1960 Chief's car. A rescue boat with trailer and a fire alarm trailer are also housed at the Central Station.
At the Ballardvale station, a 1945, 500 gallon per minute pumper, a rescue boat and trailer are housed.
Fire Alarm: Maintenance of this system is a day to day item with repairs and alterations dictated by the need. Each year more private institutions and industries are protecting their property automatically with the use of supervised detection and supervised sprinkler risks through our alarm system and a supervisory master fire alarm coded box on the property.
The last of the public school buildings, namely, the Shawsheen School, is in the process of being partially fire detected and automatically supervised by such a type installation.
Buildings : All painting and remodeling of any build- ing interior is done through the efforts of the on-duty members of the department.
Two stations are maintained, -one at the corner of Andover Street and Clark Road in Ballardvale. Here there is one man on duty to drive Engine 2 to the scene of a fire which requires a response from this station. The Central station, located to the rear of the Town Hall, fac- ing Park Street, houses the major concentration of fire fighting equipment that the Town provides.
Recommendations: Needless to say, the twenty-four year old Engine 1, a 1937, 500 gallon per minute pumper should be replaced. Yearly reports since 1957 will bear out the fact that this has been my opinion since that time.
More manpower to put the Ballardvale Engine com- pany on a basis where the response to a fire covered by this unit would supply a driver, officer and a firefighter would answer to some degree the weak and costly maintenance
121
of this company in relation to the protection afforded.
Conclusion : I wish to thank the Town Manager for his cooperation, the members of the Department for their effi- cient and faithful performance of duty, and the telephone operators of the Lawrence office who have intelligently and calmly passed along many messages of emergency.
Respectfully submitted,
Henry L. Hilton, Chief Andover Fire Department
122
Police Department
To Thomas E.Duff, Town Manager
The Andover Police Department hereby submits a summary of activities for the year ending December 31, 1960.
Miscellaneous Complaints Received and Investigated
1941
Summons served for Out of Town Police 189
11
Automobiles Recovered in Andover
8
Bicycles Stolen in Andover
28
Bicycles Recovered in Andover
29
Breaks in Camps and Dwellings
27
Doors in Business Establishments found open and secured
72
Lost Children returned to Parents and Institutions
19
Runaway Children returned to Parents and Institutions
Dogs killed by Automobiles
19
Dogs injured by Automobiles
15
Street Lights reported out to Lawrence Electric Co.
233
Dead Bodies cared for by Police
4
Persons notified for out of town Police Dwellings inspected while owners away
419
Articles found and returned to owners Summons served on local complaints in Andover Street conditions reported to Highway Department
86
Persons taken to Danvers State Hospital
7
29
5
11
Arrests and Charges
Drunkenness
Operating Under the Influence of Liquor
Operating to Endanger
Leaving scene after causing Personal Injury
Leaving scene after doing damage to Property Operating without License
Operating after Revocation of License
Operating after Suspension
Using Motor Vehicle without authority Parking Violations Stop Sign Violation Speeding
School Bus Violation
No Inspection Sticker
123
51 7 4 1 4 4 3 2 3 72 34 57 2 2
3
Persons taken to Hospital in Cruiser Arrests made for Out of Town Police Breaks in Business Establishments Suicide
14
21
76
Automobiles Stolen in Andover
22
Assault and Battery
Breaking and Entering Delinquent Child
12
Vagrancy
17
Larceny
1
Armed Robbery Morals
1
Lewdness
1
Neglect of Children
1
Disturbing Peace
2
Failure to Stop for Police Officer
2
Malicious damage to Property
2
Trespassing
10
Hunting within 500 feet of building
3
Fugitive Warrant
1
Default Warrant
3
Disposition of Cases
Convictions in District Court
210
Convictions in Juvenile Court
11
Placed on file
16
Probation
10
Released by Probation Officer
39
Dismissed
8
Turned over to Out of Town Police
6
Sentenced to House of Correction
11
Appealed to Superior Court
3
Sentenced to State Prison
1
Sentenced to Youth Service Board
4
Sentenced to Bridgewater
1
Fines Paid
$2120.00
In 1960 there were 279 reportable accidents in Andover. This is an increase of 20 over the year 1959. The accidents were as follows :
Fatal 4
Personal injury 129
Property damage 126
Pedestrian 8
Bicycle-motor vehicle 12
In 1960, 540 motor vehicle violation notices were issued, and 3844 parking violation notices were sent out. The police cars travelled a total of 205,113 miles during the year 1960.
Respectfully submitted,
David L.Nicoll Chief of Police
124
2
10
1
1
Non Support
REPORT OF DOG OFFICER
January 1, 1960-September 30, 1960
Complaints investigated
11
Dog bites
43
Bites reported to B. of H.
43
Ordered restrained
43
Strays-kenneled
34
Lost-missing
24
Lost and returned to owners
5
Turned over to M.S.P.C.A.
34
Lost by out-of-towners
2
Injured by autos
2
Killed ·by autos
23
Removed from highways
23
(dead)
Hens killed by dogs
356
Ducks killed by dogs
5
Turkeys killed by dogs
5
Raccoons killed and buried
4
Cats killed and buried
11
Sheep killed and buried
1
Respectfully submitted,
Raymond A. Hoyer, Dog Officer
To the Town Manager Andover, Massachusetts
I hereby submit my report as Dog Officer for the months of October, November and December, 1960.
Complains received and investigated 18
Dogs struck and killed by autos
6
Number of dogs reported lost or missing 23
Stray dogs reported and cared for 13
Dogs turned over to S.P.C.A.
7
Lost dogs returned to owners Total number of dog bites received ) and investigated )
6
3
Dog bites reported to Board of Health 0
Dead cats disposed of
2
Respectfully submitted,
Martin T. Caughey, Dog Officer
125
Report of Tax Collector
POLL
TAXES
Year
Collected 1960
1960
Jan. 1, 1961
1959 $
22.00
$
32.00
$
14.00
1960
8,470.00
*1,302.00
146.00
xOf this amount :
Exemptions to Men over 65 years $1,004. Exemptions to Men in Armed Services #174.
FARM ANIMAL EXCISE
Year
Collected
Abated
Outstanding Jan. 1, 1961
1959
$
37.62
1960
242.40
$
13.50
PERSONAL TAXES
Year
Collected
Abated 1960
Outstanding Jan. 1, 1961
1957
$
340.80
$
25.60
1958
$
131.60
245.70
184.93
1959
835.90
156.00
930.80
1960
97,985.73
3,255.62
5,276.05
REAL ESTATE TAXES
Year
Collected
Abated
Outstanding Jan. 1, 1961
1958 $
7,162.45
$
677.95
2,473.00
1959
58,935.09
2,065.05
16,450.72
1960
2,051,810.53
** 13,440.70
84,460.37
** Of this amount: Veterans' Exemptions $7,580.30
MOTOR VEHICLE EXCISE
Year
Collected
Abated 1960
Outstanding Jan. 1, 1961
1956 Š
29.94
$
$
213.91
1957
71.73
325.63
1958
798.77
2,853.12
1959
66,025.99
5,867.22
9,133.77
1960
218,834.64
23,296.61
37,211.53
1960
1960
1960
1960
1969
Abated
Outstanding
1960
126
MISCELLANEOUS COLLECTIONS
Sewer Assessments (Apportioned) $ 6,713.86
Sewer Assessments Paid in Full
3,271.75
Water Assessments Paid in Full 1,228.18
Water Assessments (Apportioned) 1,234.16
Water Liens
5,915.68
Water Service 791.40
Committed Interest
4,229.54
Interest
2,652.85
127
Summary of Collector's Cash Account
1960
1959
1958
1957
1956
Totals
Taxes : Poll
$
8,470.00 $
22.00
$
8,492.00
Personal
97,985.73
835.90 $
131.60
98,953.23
Real Estate
2,051,810.53
58,935.09
7,162.45
2,117,908.07
Farm Animal
242.40
37.62
280.02
Motor Vehicle Excise
218,834.64
66,025.99
798.77 $71.73 $29.94
285,761.07
Sewer Assessments (Apport. )
6,494.38
186.83
32.65
6,713.86
Sewer Paid in Full
3,271.75
3,271.75
Water Paid in Full
1,228.18
1,228.18
Water Assessments
(Apport. )
1,019.18
148.44
66.54
-
1,234.16
Water Liens
5,567.60
293.08
55.00
5,915.68
Water Service
779.40
12.00
791.40
Committed Interest
3,853.10
332.29
44.15
4,229.54
Interest on Delinquent
Taxes
295.40
1,835.09
507.80 11.81
2.75
2,652.85
Totals
$ 2,395,352.36 # 133,164.26 $8,798. 96 $83.54 $32.69$2, 537,431.81
JAMES P. CHRISTIE, Collector of Taxes
128
-
-
-
Report of Civil Defense Agency
The Civil Defense Agency has again had a very successful year. We operated on a budget of $2,500.00, and a reduc- tion in pay of $500.00 to the Director.
This Agency has made several purchases of government surplus property at a great saving to the Town.
We have increased our communications system to a total number of 27 ready mobile units plus one transiever unit which is self-sufficient. These units were used to great advantage during the last hurricane threat. This group is under the direction of Mr. Alex. Ritchie, Jr.
The warden service is still active under the direction of Mr. Gordon Cannon.
The reserve unit is now based at the old railroad sta- tion and it is under the direction of Mr. Charles Howe.
Respectfully submitted,
Lee Noyes, Director
129
ANNUAL REPORT - SCHOOL BUILDING COMMITTEE
TO: Town Manager
The Committee has held twenty-six (26) meetings since its activation under Article 24, Town Meeting, March 1960. Four- teen (14) architects were interviewed and the firm of Clinch, Crimp, Brown & Fisher was selected to draw preliminary plans and estimate costs for an Elementary School, Lovejoy Road, Andover, on a site acquired by the Town. Liaison with all Town Committees concerned has been effected. Elementary School Principals and building custodians have been consulted. Elemen- tary Schools in Andover and numerous schools in adjacent Towns have been visited. Three (3) conferences have been held with the School Building Assistance Commission resulting in satisfac- tory progress towards financial aid from the State.
Target date for completion of construction is August 1962 to satisfy the Educational Specifications prepared by the School Committee.
Warren Lewis Chairman
Benjamin O. Chase, Secretary
C. Lincoln Giles Ernest N. Hall W. Rodney Hill Arthur Peatman Joseph L. Walsh
February 10, 1961
130
Assessors' Report
Number of Polls Assessed
Number of Persons Assessed
4,928 4,784
Valuation - Personal Prop. $ 4,085,500 82,547,075
Valuation - Real Estate
$86,632,575.00
Tax on Polls
$ 9,856.00
Tax on Personal Property
106,223.00
Tax on Real Estate
2,146,223.95
$ 2,262,302.95
Apportioned Sewers
$ 7,531.34
Apportioned Water
1,084.11
Committed Interest
4,389.52
Water Liens Added to Taxes
6,628.55
Water Services Added to Taxes
927.75
ABATEMENTS
Poll Taxes $ 1,126.00
Personal Property
3,255.62
Real Estate
5,592.82
Water Liens
70.48
Rate of Taxation per $1,000 - $26.00
Valuation - Farm Animal $ 50,475.00
Tax - Farm Animal
252.40
Rate of Taxation per $1,000 - $5.00
Number of Assessed:
Horses
64
Cows
249
Yearlings, Bulls & Heifers
31
Swine
424
Sheep
32
Fowl
19,885
All Others
688
No. of Acres Assessed
18,115.65
No. of Dwellings Assessed
4,243
131
MOTOR VEHICLE & TRAILER EXCISE
Number of Vehicles Assessed
Assessed Valuation Excise
Abatements
Rate per $1,000 - $66.96
7,286 $ 4,206,045.00 275,004.42 23,283.22
ADDITIONAL ASSESSMENTS
Number of Polls
21
Number of Persons Assessed
2
(Real & Personal)
Valuation - Personal Property
Valuation - Real Estate
$
None 23,250
Tax on Polls
$
42.00 None
Tax on Personal Property
Tax on Real Estate
$
604.50
Number of Acres Assessed
None
REAL ESTATE EXEMPT FROM TAXATION-Chap. 59-Sect. 5
Clause 1 - Property of United States
$ 178,850
Clause 2 - Property of Commonwealth
of Massachusetts
337,900
Clause 3 - Property
of Education Corp.
17,925,425
Property of Charitable Corp.
73,275
Property of Benevolent Corp.
97,525
Clause 11- Houses of Religious Worship Parsonages
80,000
Clause 12- Cemeteries
229,100
Andover Housing Authority
908,225
Number of Acres Exempt - 3,437.97
1,056,900
Respectfully submitted,
Archibald D. Maclaren, Chmn. Selby B. Groff Bernard F. Magane
132
MUNICIPAL PROPERTIES AND PUBLIC IMPROVEMENTS
Land and Buildings
Equip. and Other Prop.
Total
Town Hall
$ 177,575
$ 47,450
$ 225,025
Shaw Property
45,750
45,750
Fire Department
62,250
180,000
242,250
Police Department
825
12,000
12,825
Schools
6,179,800
756,000
6,935,800
Library
200,925
125,000
325,925
Water Department
331,525
4,685,100
5,016,625
Sewer Department
14,975
2,478,300
2,493,275
Highway Department
23,175
270,000
293,175
Parks & Playgrounds
81,000
18,600
99,600
Tree & Moth Department
38,600
38,600
Infirmary
71,675
71,675
Spring Grove Cemetery
71,650
3,375
75,025
Weights & Measures
1,000
1,000
Town Scales
600
600
Old Schoolhouses
93,875
2,300
96,175
Punchard School Fund
85,516
85,516
Memorial Hall Invest.Fd.
95,655
95,655
Pomps Pond Bathing Beach
17,400
2,300
19,700
Community Hall, B'Vale
20,275
400
20,675
Essex St. Parking Lot
3,850
3,850
Public Dump
3,600
1,000
4,600
Other Town Property
128,875
1,500
130,375
TOTALS
$7,529,000
$8,804,696
$16,333,696
133
CENTRAL MERRIMACK VALLEY PLANNING DISTRICT
During 1960, Planning and Renewal Associates delegated Mr. Robert Rowland to serve as consultant to the Commission. Mr. Rowland prepared, under the direc- tion of the Commission, application for federal planning assistance for a two year program.
This planning program will establish requirements for future land use, with particular emphasis on the impact of the regional highway construction program, and will deal primarily with problems not easily solved by the individual communities of the district acting alone.
Federal funds were made available in August. Planning and Renewal Associates are currently at work on the first phases of the planning program.
The members of the Commission and Mr. Rowland participated in the Chamber of Commerce Seminar "The Next Ten Years in Greater Lawrence" held April 20, 1960 at Merrimack College.
Mr. Robert Burke replaced Mr. James Bannan as North Andover's representative on the Commission.
Respectfully submitted,
Edward M. Force, Chairman Virginia Hammond, Secretary Robert J. Burke Donald A. MacNeil
134
Report of the Director of Accounts
June 3, 1960
To the Board of Selectmen Mr. Eugene A. Bernardin, Jr., Chairman Andover, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Andover for the fiscal year 1959, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours, Herman B. Dine Director of Accounts
Mr. Herman B. Dine Director of Accounts Department of Corporations and Taxation State House, Boston
Sir:
As directed by you, I have made an audit of the books and accounts of the town of Andover for the fiscal year 1959, the following report being submitted thereon:
The recorded financial transactions of the several departments re- ceiving or disbusing money for the town or committing bills for collection were examined, checked, and compared with the records of the town accountant and the town treasurer.
The books and accounts in the town accountant's office were examined and checked in detail. The recorded receipts were checked with the treasurer's cash book and with the records of departmental payments to the treasurer, while the recorded disbusements were checked with the treasury warrants and with the records of payments by the treasurer.
The appropriations and loan orders, as listed from the town clerk's records of town meeting votes, were checked with the accounts in the accountant's ledger.
An analysis was made of the ledger accounts, a trial balance was drawn off proving the accounts to be in balance, the necessary
135
adjusting entries resulting from the audit were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1959.
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